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UK Funerals On-Line Ltd v HMRC

The VAT treatment of repatriating dead bodies.

In UK Funerals On-Line Ltd v HMRC [2023] UKFTT 784 (TC) (20 September 2023) the FTT held that the supplies made by the appellant qualified for the zero rate of VAT. The services supplied consisted of transporting goods within VATA 1994 Sch 8 Group 8 item 5 and arranging for supplies of space in aircraft within VATA 1994 Sch 8 Group 8 item 10. 

The appellant supplied the above services to the next of kin of deceased persons. Most of the services entailed repatriation of the bodies of persons who had died in the UK to another country. The remaining services entailed repatriation of the bodies of persons who had died outside the UK to the UK. The appellant was not involved in the funeral arrangements.

HMRC had decided that the services were exempt from VAT under VATA 1994 Sch...

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